Accountancy Foundation

Accountancy Foundation
An accounting regulatory authority in the United Kingdom. Established in 2000, the Foundation is headquartered in London. Its Web site states that its "overriding objective is to maintain and enhance the standards of work and of conduct of accountants working in the United Kingdom and the Republic of Ireland." Its structure of subsidiary bodies - the *Auditing Practices Board (APB), the Ethics Standards Board, and the Investigation and Discipline Board - is overseen by a Review Board. At the time of writing, the Financial Reporting Council was taking over the duties of the Accountancy Foundation. Web site: www.accountancyfoundation.com

Auditor's dictionary. 2014.

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